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TREAS/IRS RIN: 1545-BQ00 Publication ID: Spring 2025 
Title: Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds 
Abstract:

These proposed regulations would provide additional guidance under section 4958, which imposes excise taxes on certain excess benefit transactions, to address special rules enacted in the Pension Protection Act of 2006.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 53.4958   
Legal Authority: 26 U.S.C. 4958    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-126511-20 (NPRM) Drafter attorney: Katrina Walker, (202) 317-3508 Reviewer attorney: Ward Thomas, (202) 317-6173 Treasury attorney: Amber MacKenzie, (202) 306-3632 CC: EEE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Katrina Walker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3508
Fax:855 604-6083
Email: katrina.d.walker@irscounsel.treas.gov